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Determinan Profitabilitas Bank Pembiayaan Rakyat Syariah di Indonesia Ningsih, Widiya; Badina, Tenny; Rosiana, Rita
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.15408/akt.v9i2.4024

Abstract

The purpose of this study is to analyze the influence of capital, asset quality, profitability and liquidity to profitabilitas. Populasi this study is the Islamic Rural Bank (BPRS) registered at Bank Indonesia. Total sample of 12 selected by using purposive sampling, uses secondary data obtained through the website www. bi. go. id. The analytical method used in this research is Multiple Linear Regression and Software SPSS 22 as a tool to test the hypothesis. The results of this study are: capital, asset quality and liquidity does not affect the profitability, earnings negatively affect profitability.  
PENGARUH RASIO PROFITABILITAS, RASIO AKTIVITAS, RASIO PASAR, FIRM SIZE, TINGKAT SUKU BUNGA, DAN NILAI TUKAR TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Makanan dan Minuman Di Bursa Efek Indonesia Periode 2008-2011) Rosiana, Rita; Retnowati, Wulan; Hendro, Hendro
Esensi: Jurnal Bisnis dan Manajemen Vol 4, No 1 (2014): April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.15408/ess.v4i1.1957

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Rasio Profitabilitas, Rasio Aktivitas, Rasio Pasar, Firm Size, Tingkat Suku Bunga dan Nilai Tukar terhadap Return Saham Perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Sampel yang digunakan adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2008 ? 2011, total sampel yang digunakan berjumlah 44 sampel.Metode pengambilan sampel dengan Purposive Sampling.Model analisis yang digunakan dalam penelitian ini adalah regresi linier berganda.Hasil penelitian menunjukkan Profitabilitas (ROE), Rasio Pasar (PBV), Firm Size ( Total Aset), Tingkat Suku Bunga (SBI)tidak pengaruh terhadap Return Saham, Rasio Aktivitas (TATO) dan Nilai Tukar (Kurs Tengah BI) berpengaruh dengan Return saham.DOI: 10.15408/ess.v4i1.1957
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Islamic Governance Score Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris pada Bank Umum Syariah di Indonesia Tahun 2010-2012) Rosiana, Rita; Arifin, Bustanul; Hamdani, Muhamad
ESENSI vol. 5, No. 1, April 2015
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.15408/ess.v5i1.2334

Abstract

Conventional social responsibility disclosure is measured by an index of global reporting initiative is limited to the material aspects of the course, while the Islamic social responsibility disclosure is not limited to the material aspect alone, but on the spiritual and moral aspects of the social reporting by Islamic index. Limitations of conventional social responsibility disclosure push this study to determine the factors that influence disclosure of social reporting on Islamic sharia banks in Indonesia.The study involved Islamic banks in Indonesia in 2010-2012. The research method used is content analysis are derived from annual reports or corporate websites Indonesian stock exchange in 2010-2012. Statistical program used was Statistical Package for Social Sciences SPSS 20.0 by using multiple linear regression analysis.The variables used in this study are firm size as measured by total assets, profitability as measured by return on assets, leverage as measured by debt to equity ratio and Islamic governance score as measured by the number, cross membership, educational background, and the reputation of the council supervisor sharia as the independent variable, and Islamic social reporting as the dependent variable. The results pointing to a company that size has a significant influence on the disclosure of Islamic social reporting, while the rest has no effect.DOI: 10.15408/ess.v5i1.2334
CORPORATE GOVERNANCE DAN PENGUNGKAPAN PENGENDALIAN INTERN Zulfikar, Rudi; Rosiana, Rita; Naisah, Ratu Ayu
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Vol 1, No 2 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (689.511 KB)

Abstract

The purpose of this research is to examine the role of Corporate Governance practice to internal control disclosure in Indonesian banking industry. Corporate Governance practice (CG) is measured by proportion independent member in Board of Directors, the proportion of Board of Directors independent, managerial ownership, institusional ownership, audit committee size, eduaction background members of audit committee. The sample of this study is 87 banks listed  in the Indonesian Stock Exchange within the year of 2010 and 2012. The data are drawn from the annual report,  multiplregresion is used to analyze the data.   This research find, that Board of Directors size,  institusional ownership and eduaction background members of audit committee are significant factors to internal control  disclosure. Keywords : corporate governance, internal control disclosure
Influence of Firm Size, Profitability and Size of Board of Commissioners on Corporate Social Responsibility Disclosure Uzliawati, Lia; Rosiana, Rita; Samudi, Muhamad Samudi
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Vol 2, No 1 (2015)
Publisher : Universitas Serang Raya

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Abstract

This study aims to analyze influence of Firm Size , Profitability and Size of Board of Commissioners Against Corporate Social Responsibility Disclosure . The independent variable in this study consists of company size, profitability and board size. Profitability variables in this study by Return on Assets (ROA). While disclosure of Corporate Social Responsibility Disclosure using 22 items taken from the GRI (2006), which is the research and Afni Suhardjanto (2009 ) . The sample used is a banking company that is listed on the Indonesia Stock Exchange during the period 2010 - 2012 with a total of 93 samples used were firm observation years. The analysis model used in this study is a multiple linear regression using SPSS software version 20.0. Based on the results of multiple linear regression, the study found that firm size, profitability, and the board size to the CSR significant negative effect.  Keyword: Firm Size, Profitability, Board size, Corporate Social Responsibility Disclosure and Stakeholder
Pengaruh Permodalan, Kualitas Asset, Rentabilitas dan Likuiditas Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia Ningsih, Widiya; Badina, Tenny; Rosiana, Rita
Akuntabilitas Vol 10, No 1: April 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.15408/akt.v10i1.6116

Abstract

The purpose of this study to analyze the influence of capital, asset quality, profitability and liquidity to profitabilitas. Population in this study is the Islamic Rural Bank (BPRS) registered at Bank Indonesia. Total sample of 12 selected by using purposive sampling, uses secondary data obtained through the website www.bi.go.id. The analytical method used in this research is Multiple Linear Regression and Software SPSS 22 as a tool to test the hypothesis. The results of this study are: capital, asset quality and liquidity does not affect the profitability, earnings negatively affect profitability.
EFEK MODERASI KELEMAHAN PENGENDALIAN INTERNAL ATAS PENGARUH PENGELUARAN PEMERINTAH TERHADAP INDEX PEMBANGUNAN MANUSIA (STUDI PADA PEMERINTAH DAERAH KABUPATEN DAN KOTA SE-PROVINSI BANTEN) Rosiana, Rita; Yulianto, Agus Solikhan; Soleha, Nurhayati
Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016)
Publisher : Universitas Sultan Ageng Tirtayasa

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Abstract

Abstract This research was aimed to analyze the moderating effect of the internal control weakness on the impact of of government expenditure on human development index.  Human resources quality was considered as the important factor for the growth of a region. The optimally government expenditure could give positive impact on the human resource quality. Otherwise the ineffective government expenditure was expected to giv negative impact on human resources development. This research was conducted over the financial data released by the municipal government in Banten Province for the period of 2009-2012. The analysis shows that government expenditure influences the human development index. The weakness of internal control does not show the moderating effect over the influence of government expenditure on human development index. Keywords: Human development index, Internal Control and Government Expenditure Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh moderasi dari kelemahan pengendalian internal terhadap dampak pengeluaran pemerintah terhadap indeks pembangunan manusia. Kualitas sumber daya manusia dianggap sebagai faktor penting untuk pertumbuhan suatu daerah. Pengeluaran pemerintah yang optimal dapat memberikan dampak positif pada kualitas sumber daya manusia. Kalau tidak, pengeluaran pemerintah yang tidak efektif diperkirakan akan berdampak negatif terhadap pengembangan sumber daya manusia. Penelitian ini dilakukan atas data keuangan yang dirilis oleh pemerintah kota di Provinsi Banten untuk periode 2009-2012. Analisis menunjukkan bahwa pengeluaran pemerintah mempengaruhi indeks pembangunan manusia. Kelemahan pengendalian internal tidak menunjukkan efek moderasi atas pengaruh pengeluaran pemerintah pada indeks pembangunan manusia. Kata Kunci: Indeks pembangunan manusia, Kontrol Internal, dan Pengeluaran Pemerintah
EFEKTIFITAS PEMBIAYAAN MUDARABAH/MUSYARAKAH DALAM MENINGKATKAN KINERJA BANK PERKREDITAN RAKYAT SYARIAH DI PROVINSI BANTEN Badina, Tenny; Rosiana, Rita; Ahyakudin, Ahyakudin
ALQALAM Vol 34 No 2 (2017): July - December 2017
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.637 KB)

Abstract

The purpose of this research is to analyze the effect of the distribution of mudarabah/musyarakah financing to the performance of mudarabah/musyarakah financing in Sharia Rural Bank Banten Province as well as to build a model of mudarabah/musyarakah financing that is effective in improving the performance of Sharia Rural Bank in Banten Province. The research method used is survey method with quantitative approach with multiple regression analysis. Hypothesis testing using SPSS v.17 software. Data collection techniques used are documentation, survey, and interviews. The population of this research is all the leaders and staff of financing in Banten Province, with 40 samples. The results showed that the variables of Third Party Fund Mobilization, Minimizing Dependence on Subsidies, Incentive System for On-Time Payments, and Building Good Relationships with Customers have a significant positive effect on the Mudarabah/Musyarakah Financing Performance, while the Selection Process and Control Process on Business variables have no effect on Mudarabah/Musyarakah Financing Performance. Keywords: Sharia Rural Bank, Mudarabah/Musyarakah Financing, Effectiveness, Performance 
PERSEPSI ULAMA, TOKOH ORMAS ISLAM DAN AKADEMISI DI PROVINSI BANTEN TERHADAP BAURAN PEMASARAN PERBANKAN SYARIAH DAN KESESUAIAN PRAKTIK PERBANKAN SYARIAH DENGAN PRINSIP-PRINSIP SYARIAH Rosiana, Rita; Indrinana, Ina; Badina, Tenny; Najib, Mohamad Ainun; Atiah, Isti Nuzulul
ALQALAM Vol 34 No 2 (2017): July - December 2017
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.784 KB) | DOI: 10.32678/alqalam.v34i2.790

Abstract

Many factors that affect a person's interest in doing something, in this case the author intended is the selection of interest in choosing the community of Islamic banking services. A person's interest in choosing a product is influenced by his perception and knowledge of the product. This study aims to know and analyze the perceptions of the scholars, the leaders of  Islamic organizations and academics of sharia banking and its influence on the growth of Islamic banking in Banten. Teknik data collection used in this research is convenient sampling method. Convenient technique is used because the number of scholars in Banten is very much and the researchers chose the board of MUI of Banten Province as the representative of the ulama in Banten. The type of data used in this study is primary data collected directly by researchers from the field. The data source used in this research is field research (field data) and library research (library data) .The data collection techniques used in this study survey through questionnaires and interviews with the respondents. Based on the results of questionnaires research on 3 groups of Respondents: MUI (30 respondents), Academics (30 respondents), and Islamic Organizations (30 respondents) can be concluded that respondents from academic groups agree on the suitability of the practice and marketing mix of sharia banking with average value 3.77, while respondents from the MUI group and Islamic organizations strongly agree on the suitability of the practice and marketing mix of sharia banking with an average value of 4.11 and 4.35.
STRUKTUR MODAL, MODAL INTELEKTUAL, DAN NILAI PERUSAHAAN PADA PERBANKAN INDONESIA Uzliawati, Lia; Rosiana, Rita; Kurniasari, Desi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.298 KB) | DOI: 10.35591/wahana.v18i2.110

Abstract

This study aimed to analyze the effect of capital structure and intellectual capital on firm value. Capital structure in this study measured by Long Term Debt to Equity Ratio (LTDER). The model that used to measure intellectual capital was Pulic model (1998) Value Added Intellectual Coefficient (VAIC). The ratio that used to measure firm value was Price to Book Value Ratio (PBV). This study used conventional banking companies listed in Indonesia Stock Exchange during the period 2008-2013 with a total of 192 sample used were firm observation years. The analysis model used in this study is multiple linier regression using SPSS software version 19.0. Based on the results of multiple linier regression, the study found that the capital structure has no effect on firm value and intellectual capital has a positives effect on firm value. Keywords: Capital Structure, Intellectual Capital, Firm Value, PBV, dan Perbankan